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NY 809501

April 28, 1995

CLA-2-63:S:N:N6:349 809501


TARIFF NO.: 9404.90.2000; 6307.90.9989

Mr. David Cox
Maitland-Smith U.S., Inc.
P.O. 2085
High Point, NC 27261-2085

RE: The tariff classification of decorative pillows from the Philippines.

Dear Mr. Cox:

In your letter dated April 17, 1995 you requested a tariff classification ruling.

You submitted pictures of various styles of decorative pillows. They are comprised of a front cover made of a wool needlepoint fabric and a back cover made of either silk or velvet woven fabric. All the pillows are filled with a cotton batting. The front cover is decorated with various floral or animal designs. The square and rectangular pillows range in size from 8 x 10 inches to 22 x 26 inches and the round pillows from 10 inches in diameter to 16 inches in diameter. The 8 x 10 inch pillow is too small to be considered an article of bedding or similar furnishings.

The applicable subheading for the pillows (except style no. 1562-146) will be 9404.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: other: pillows, cushions and similar furnishings: other. The rate of duty will be 6 percent ad valorem.

The applicable subheading for the 8 x 10 inch pillow (style no.1562-146) will be 6307.90.9989, HTS, which provides for other made up articles, including dress patterns: other: other: other... other: other. The rate of duty will be 7 percent ad valorem.

These subheadings are not currently assigned a textile category designation and items classified therein are not subject to visa or quota restrictions.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director
New York Seaport

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